California Revenue and Taxation Code

§ 17301.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17301.5 Effective Jan 1, 2002Div. 2 · Part 10 · Ch. 3 · Art. 9

Statute text

View on leginfo.ca.gov

For purposes of this part, in the case of a nonresident or part-year resident, the term “total taxable income” means taxable income for the entire year determined under Section 17073 regardless of source.

Legislative history

Added by Stats. 2001, Ch. 920, Sec. 8. Effective January 1, 2002.